service tax payment under reverse charge mechanism

[Asked by Guest]

Dear Experts,

we are getting service under reverse charge mechanism in this base we are liable to make payment under service tax , service like (Man power , GTA.) same we are getting other services

like telephone bill , consultancy service etc. so my question is that i have to pay full payment through By cheque / cash of service under reverse charge mechanism or we can utilization against input service ..

regards,

Manan pandya

AI Summary

Reverse charge obligation: recipient must pay service tax by cash/cheque; input credit cannot be used for payment.
Under the reverse charge mechanism the recipient is liable to discharge service tax by cash or cheque and must make the upfront payment; input tax credit may be availed after payment in accordance with input credit rules but cannot be used to meet the initial reverse charge payment obligation.